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Keywords: earnings management
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Journal Articles
Accounting Horizons 1–25.
Published: 23 September 2024
... investment; stock repurchases; earnings management; payout policy. I. SYNOPSIS AND CONTRIBUTION TO PRACTICE W e examine whether rms with more passive ownership conduct more repurchases and are more likely to conduct opportunistic repurchases resulting in reported earnings per share that meets or exceeds...
Journal Articles
Accounting Horizons (2024) 38 (3): 13–34.
Published: 01 September 2024
...Xin Dai; Zheng Qiao; Chongwu Xia SYNOPSIS This study examines how options trading plays a unique role in curbing firms’ earnings management. We find that options trading volume deters managers’ earnings manipulations, and the effect can be explained by unique characteristics of the options markets...
Journal Articles
Accounting Horizons (2023) 37 (2): 1–17.
Published: 01 June 2023
... and managers respond to a lower benchmark resulting from having a more conservative analyst following. We examine the effect of analyst conservatism on firms just meeting or beating the benchmark via accrual-based earnings management. We find that firms with a more conservative analyst following have lower...
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Journal Articles
Accounting Horizons (2022) 36 (1): 1–24.
Published: 01 March 2022
... corporate culture competing-values framework financial reporting quality earnings management restatements Corporate culture refers to the shared values, beliefs, and standards that characterize members of a company, and its importance has become a common topic in the business press. Companies...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2022) 36 (1): 151–169.
Published: 01 March 2022
... be negatively affected when they face conflicts of interest. Using a sample of Chinese firms, we show that if analysts are under pressure (i.e., housed in a brokerage firm where specific mutual funds hold large positions in a company covered by the analyst), their role in lowering the firm earnings management...
Journal Articles
Accounting Horizons (2022) 36 (1): 171–196.
Published: 01 March 2022
..., hospitals, and medical research organizations), a majority of public charities must prove that they are publicly supported. 2 2022 regulatory threshold nonprofit organizations financial reporting quality earnings management Nonprofit organizations face pressure from...
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Accounting Horizons (2014) 28 (4): 847–867.
Published: 01 December 2014
... not differentiate between MBE achieved operationally versus through earnings management, despite previously documented differences in future performance. We explore the relation between MBE, earnings management, and future performance in the post-scandal period and find evidence of mispricing consistent...
Journal Articles
Accounting Horizons (2014) 28 (3): 605–626.
Published: 01 September 2014
...Yu Flora Kuang; Bo Qin; Jacco L. Wielhouwer SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger...
Journal Articles
Journal Articles
Accounting Horizons (2014) 28 (1): 39–57.
Published: 01 March 2014
... of earnings management, and thus implies higher audit risk. Using audit fees as a proxy for audit risk, our results indicate that capitalized SDC are negatively associated with audit fees for firms where capitalization is inconsequential to beating analysts' forecasts, and also for firms with low...
Journal Articles
Accounting Horizons (2013) 27 (2): 205–228.
Published: 01 June 2013
... are associated with smaller abnormal accruals, thereby implying that female auditors may have a constraining effect on earnings management. In general, our findings indicate that the behavioral differences between women and men may have important implications for the quality of auditing and financial reporting...
Journal Articles
Accounting Horizons (2011) 25 (3): 537–557.
Published: 01 September 2011
... ties and earnings management. Still, the increase in managerial/board risk aversion since SOX appears to have negated the effect of social ties on earnings management in the post-SOX period. Board independence and financial reporting quality remain topics of ongoing interest. The study is important...